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The Perspective of Islamic Economic Philosophy, Management, and Investment Decisions in Critique of Conventional Systems Arif Surahman; Muhardi Muhardi; Jamaludin Jamaludin; Kartono Kartono; Achmad Agus Yasin Fadli
International Journal of Science, Technology & Management Vol. 7 No. 2 (2026): March 2026
Publisher : Publisher Cv. Inara Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v7i2.1389

Abstract

This article examines the critique of conventional economic and strategic management paradigms and extends the discussion by integrating Islamic investment decision making. The study is conducted through library research by drawing on core books in Islamic finance and international journal articles on governance, investor behavior, Shariah markets, and portfolio decision making. The findings indicate that conventional systems are largely grounded in profit maximization, instrumental rationality, and value-neutral assumptions, making them prone to inequality, risk shifting, speculation, and the neglect of moral responsibility in decision processes. In contrast, the Islamic perspective regards economic, strategic, and investment activities as a trust that must be managed within the framework of justice, public welfare, blessing, and maqasid al-shariah. Ontologically, human beings are viewed as caliphs; epistemologically, decisions are formed through revelation, reason, and empirical experience; and axiologically, investment and organizational management must conform to trustworthiness, transparency, risk sharing, prudence, and moral-spiritual accountability. This integration offers a more holistic paradigm for organizational management and investment decision making, since it evaluates not only financial outcomes but also process quality, contractual justice, social impact, and ethical accountability.
The Effect of Earnings Per Share (EPS), Earnings Before Interest Taxes Depreciation and Amortization (EBITDA) and Debt to Assets Ratio (DAR) on Stock Prices of PT Sarana Menara Nusantara Tbk for the Period 2010–2024 Nita Cahyani Gea; Achmad Agus Yasin Fadli
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1345

Abstract

The purpose of this research is to examine the effect of Earnings Per Share (EPS), Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA), and Debt to Assets Ratio (DAR) on stock prices of PT Sarana Menara Nusantara Tbk, located in Kudus, Central Java. This study employs a quantitative research approach. The sampling technique used is saturated sampling, consisting of financial statements of the company over a period of fifteen years, from 2010 to 2024. The data analysis using linear regression analysis. The results indicate that Earnings Per Share (EPS) has a significant effect on stock prices, with a significance value of 0,037 < 0.05 and a t-value of 2,370 > t-table value of 2.201. Meanwhile, Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) has no significant effect on stock prices, with a significance value of 0,341 > 0.05 and a t-value of -0,995 < 2.201. Likewise, Debt to Assets Ratio (DAR) has significant effect on stock prices, with a significance value of 0,049 > 0.05 and a t-value of 2,638 < 2.201. However, the variables Earnings Per Share, Earnings Before Interest Taxes Depreciation and Amortization , and Debt to Assets Ratio simultaneously have a significant effect on stock prices, as evidenced by a significance value of 0.044 < 0.05 and a calculated F-value of 3,776> F-table value of 3.59.
The Effectiveness of Entrepreneurship Mentoring in Developing Perfume-Making Hard Skills Among MSME Groups Arvenia Fortuna B; Satrio Aji P; Dede Purwanti; Ladilyono Ladilyono; Achmad Agus Yasin Fadli; Mukhlis Chatio
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

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Abstract

This community service activity is entitled "Effectiveness of Entrepreneurship Assistance in Forming Perfume Making Hard Skills in MSME Groups". This activity is motivated by the opportunity for a laundry perfume business as a home product that can be developed by MSME groups, PKK women, home business actors, and people who are interested in simple businesses. Implementation of activities is carried out through entrepreneurship assistance in the form of delivering materials, introduction to ingredients, perfume making practices, simulations of COGS and selling price calculations, discussions and evaluations. The material provided includes home business conditions, potential for laundry perfume businesses, HR competencies, perfume making materials, production processes, cost calculations, determining selling prices, and simple digital marketing via social media. The results of the activity showed that participants participated in the activity enthusiastically, knew the ingredients for making perfume, understood the function of the ingredients, were able to follow the perfume making process, and understood the basics of calculating COGS and selling prices. Participants also gain an understanding of the use of WhatsApp, Facebook, Instagram and TikTok as a means of product promotion. Based on the results of the activity, entrepreneurship assistance was considered effective in forming hard skills for making laundry perfume and providing initial provisions for participants to develop home business opportunities.
Peningkatan Kemandirian Ekonomi Kader Gerakan Pemuda Ansor Dalam Pemberdayaan Ekonomi Masyarakat Iriana Kusuma Dewi; Achmad Agus Yasin Fadli; Herlambang Herlambang
AMANAH MENGABDI Vol. 3 No. 1 (2026): AMANAH MENGABDI
Publisher : YAYASAN PENDIDIKAN MULIA BUANA (YPMB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70451/pkm.v3i1.819

Abstract

Pemberdayaan ekonomi masyarakat merupakan bagian penting dalam pembangunan berkelanjutan yang melibatkan berbagai elemen sosial, termasuk organisasi kepemudaan. Gerakan Pemuda (GP) Ansor sebagai organisasi kepemudaan berbasis masyarakat memiliki potensi strategis dalam meningkatkan kemandirian ekonomi kader dan masyarakat melalui pengembangan usaha mikro. Namun, dalam pelaksanaannya masih ditemukan berbagai kendala, seperti rendahnya keterampilan kewirausahaan, keterbatasan literasi keuangan, serta minimnya pemanfaatan teknologi digital dalam pengelolaan usaha. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan keterampilan kewirausahaan kader GP Ansor, meningkatkan kemampuan pemanfaatan teknologi digital dalam pengembangan usaha mikro, serta mengoptimalkan peran modal sosial dan jaringan organisasi dalam memperluas akses pembiayaan dan pasar. Metode pelaksanaan dilakukan melalui pelatihan, pendampingan usaha, edukasi literasi digital, dan penguatan jejaring usaha berbasis komunitas. Hasil yang diharapkan dari kegiatan ini adalah meningkatnya kapasitas kader GP Ansor dalam mengelola usaha mikro secara mandiri, adaptif, dan berkelanjutan, sehingga mampu mendukung pemberdayaan ekonomi masyarakat secara lebih luas. Selain itu, kegiatan ini diharapkan dapat menjadi model pemberdayaan ekonomi berbasis organisasi kepemudaan yang dapat direplikasi di berbagai daerah.
THE ROLE OF THE HEADTEACHER’S LEADERSHIP IN THE EFFECTIVENESS OF EDUCATIONAL MANAGEMENT Maikel Rudianto; Achmad Agus Yasin Fadli
International Journal of Teaching and Learning Vol. 4 No. 3 (2026): International Journal of Teaching and Learning (INJOTEL)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21615123

Abstract

This article discusses the role of headteachers’ leadership in the effectiveness of educational management. Headteachers hold a strategic position as both leaders and key drivers in the planning, organisation, implementation, supervision and evaluation of educational programmes in schools. Effective leadership leads to improved teacher performance, the creation of a conducive school culture, and the optimal utilisation of educational resources. Through a literature review approach, this article demonstrates that the success of educational management is greatly influenced by the quality of the headteacher’s leadership—which should be visionary, communicative, participatory, and adaptable to change. The findings confirm that headteachers are not merely implementers of policy, but also the determinants of the school’s internal policy direction to achieve better educational quality.